GST ON Plotted Development with amenities, Goods and Services Tax - GST

If a Person deals with development of Residential Layout which has the basic amenities like drainage,Park,water Supply etc and he is also Constructing the buildings for Gym,Club house,Community hall,Pool etc as Special ameneties. What is the GST applicable in this Senerio and is there any GST on the Land we Purchase from him.

1. Sale of land is treated as neither supply of goods not supply of service as per the Schedule - III of the GST Act 2017 thereby GST will not attract. It is immaterial whether such land is sold in a community having amenities or otherwise.

2. In case there is development charges being collected for the development and amenities over above the consideration for land - it will be subject to GST at 18%